Greysume
Level 1
Client worked in another State (AZ); paid by an Agency from that state; they also received weekly per diem; they had a limit of 7 months for the Optical Lab Tech
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rbynaker
Level 13

Fee-based government officials are paid by fees charged to the public.  Notaries are the most common example.  But when I had to probate my mother's estate I had to make a payment to the "Commissioner of Accounts" who was really just a lawyer a block away from the court house who was appointed to the position.  State law dictated how much I had to pay the lawyer, so that likely meant that he was a fee-based government official.

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itonewbie
Level 15

Michael Jones, 146 T.C. No. 3 makes a clear distinction: https://www.ustaxcourt.gov/ustcinop/opinionviewer.aspx?ID=10686

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Still an AllStar
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Greysume
Level 1
Thank you
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rbynaker
Level 13
@Just £isa Now!

This may help with your notary question from earlier this week.
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Just-Lisa-Now-
Level 15
Level 15
:+1::+1:

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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